成理外文文献
China＇s Enterprise Cost Management Analysis and Countermeasures
Abstract With the progress and China＇s traditional Cost Management model difficult to adapt to an increasingly competitive market environment This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management
Keywords Cost Management measures
In a market economy conditions as the global economic integration the development of increasingly fierce market competition corporate profit margins shrinking In this case the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength Therefore strengthen enterprise Cost Management business has become an inevitable choice for the survival and development
First the reality of China＇s Enterprise Cost Management Analysis
Cost Management in our country after years of development has made many achievements but now faces a new environment China＇s Cost Management has also exposed some new problems mainly in the following aspects
(A) Cost Management concept behind the
Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon mainly in Cost Management of the scope purpose and means from time to biased Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management We supply side for example The supply side of the price of the product cost of doing business one of the most important motives As the supply side of the price of the product and its cost plus profit so the supply side of price in the form of its own costs to the enterprise However some enterprises to the supply side too much rock bottom price as their source of high profits without considering each other＇s interests resulting in supplyside to conceal their true costs price increase in disguise This increase in procurement costs thereby increasing commodity costs making goods less competitive
The purpose of Cost Management from the point of view many enterprises confined to lower costs but less from the perspective of costeffectiveness of the effectiveness of the means of cost reduction mainly rely on savings can not be costeffective In traditional Cost Management Cost Management purposes has been reduced to cut costs saving has become the basic means to reduce costs From the perspective of Cost Management to analyze the Cost Management of this goal not difficult to find costreduction is conditional and limits and in some cases control of costs could lead to product quality and enterprise efficiency decline
In addition the vast majority of enterprises in the overall concept of lack of Cost Management Most companies have a common phenomenon that is to rely on finance staff to manage costs In the implementation of Cost Management process some companies focus only on cost accounting some business leaders only concerned about the financial and cost statements using the number of statements to management costs Although such an approach to reduce the cost to a certain role but the final analysis cost accounting or ex post facto control failed to do in advance of cost control and occurrence of process control can not be replaced costing Cost Management
(B) Cost Management obsolete
First of all from a Cost Management in general and ways of looking at not really formed the system＇s Cost Management methodology from speaking we have proposed the establishment of including cost projections the cost of decisionmaking cost planning cost accounting cost control cost analysis etc In the within the new Cost Management system but how to make this methodology in a scientific systematic forming an organic links there are many problems
Secondly the specific method of Cost Management perspective According to the survey 557 of the enterprises use varieties of France 428 of companies use substep The development trend of current world production of many varieties of small batch production mode this mode of production batches law applies to product cost Currently only 62 of China＇s enterprises to adopt this method to calculate which indicates that the organization of production in China is still relatively extensive paid insufficient attention to the consumer＇s personality
Finally from a Cost Management tool to see even though some enterprises to enter the computerized stage but the cost of application management module level is not high and many enterprises are still the manual accounting in a modern way of technology Information and this is bound to constrain business further enhance the level of Cost Management it is difficult to meet the modern Cost Management of cost Information provided by the timeliness comprehensiveness accuracy requirements
(C) the cost Information a serious distortion of
In China there are a considerable number of enterprises there is the cost of the case Information is untrue and this situation is getting worse Cost Information distortion is mainly caused by the following reasons
First costing only a focus on materials labor manufacturing overhead ignoring the growing increase in the modern enterprise product development the middle of testing and trialand aftersales service on a small group of input costs associated with the content of the product was incomplete does not correctly evaluate the products in the the whole process of lifecycle costeffectiveness
The second is distortion caused by improper costing methods A high degree of laborintensive enterprises in the past years the accounting of the simple assumption (that is the number of direct labor hours or production basis for the allocation of indirect costs) usually do not cause serious distortions in product costs But in a modern manufacturing environment the proportion of direct labor costs declined significantly a substantial increase in the proportion of manufacturing costs and then use the traditional method of cost computation will produce irrational behavior the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products
Third to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious corporate virtual surplus real loss In China some enterprises do not increase because of Cost Management but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information Study its causes and performance business managers in order to gloss over its management performance to investors especially medium and small shareholders have a good explanation to take virtual cut costs inflated benefits such as Joan China source event Guangxia event some private enterprises do not even pay taxes in order to tax less false purchase invoices virtual offset valueadded tax inflated costs pay less corporate income tax a number of enterprise Cost Management is in chaos infrastructure work is not solid it is difficult to accurately account for product costs and thus disclosed the cost of information is not accurate (D) internal Cost Management of the establishment of the main mistakes
Cost of production and operation activities a comprehensive index covering all aspects of management but also involves all levels of personnel However a long time people have been the existence of a bias the Cost Management as a finance officer for a small number of managers patents that the costeffectiveness should be handled by business leaders and finance staff and to all workshops departments teams and groups of workers only as a producer resulting in control costs understand technology understand technology understand the financial the majority of the workers as to which costs should be controlled how to control problems have no intention also were unable to say in the costconscious indifference Workers that Ganhaoganhuai a sample feel market pressures cost control initiative can not be mobilized serious waste mainly in energy and materials the next material without careful planning the next corner does not make full use of materials energy and run risk dripping and leak is serious Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise of course Cost Management work is not really achieve good results
Second strengthen enterprise Cost Management measures
Cost Management for Chinese Enterprises in the problems we should start the following efforts to strengthen Cost Management
(A) the introduction of new ideas the use of strategic Cost Management
Strategic management is central to the sustained competitive advantage for businesses competitive advantage is the core of any Strategy it ultimately comes from enterprises to create value for customers this value must exceed the costs of enterprises to create it An enterprise to gain a competitive advantage need to make a choice that is enterprises must strive for what would be an advantage and to what extent the problem for superiority to make a choice This requires the introduction of strategic management of Cost Management thinking to achieve a strategic sense of the extensions to form a strategic Cost Management Strategic Cost Management refers to management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment
(B) establish a new concept
1 establish a system management concepts the implementation of a comprehensive whole process of Cost Management
The content and scope of the cost of doing business should not be confined to areas of production management needs to be with the change and as the development of management development Cost Management should be comprehensive the whole process and at the design stage till the development planning stage should begin to reduce the cost of activities Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise decisionmaking technology sales and other areas in all aspects of the enterprise expansion
2 establish the concept of costeffectiveness cost forecasting and decisionmaking levels
Enterprises can not succeed in the market for greater profits they must establish the cost of determining the market concept give full play to the cost of policymaking functions Cost Management and enterprise＇s overall effectiveness should also be linked to the concept of dynamic costeffective approach to cost and control issues from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management
3 establish a sense of innovation technology and insist on combining
The vitality lies in its continued innovation and enterprises should seize the pulse of the market seeking mechanism innovation vibrancy increase scientific and technological input and the effective use of new technologies new equipment new processes and new materials relying on technology to reduce product cost Meanwhile cost accounting should be considered in the scientific and technological content of products including the cost to go to facilitate enterprises to the correct decision The formation of the product cost the technical factors plays an important role to improve Cost Management we must implement the technologydriven economic principle of combining
4 establish a peopleoriented concept create a cohesive force in enterprise
People do not simply a tool for wealth creation but an enterprise＇s largest capital assets resources and wealth the main body of the enterprise is the main Cost Management is to determine the cost of key factors Therefore to establish a peopleoriented management thinking and arouse people＇s intellectual factors train and develop people＇s ability to work so that employees and managers on an equal footing and enjoy the same participation in power the humanistic democratic management thinking throughout the enterprise management process from beginning to end so that enterprises can truly become a democratic humane organizations from the human heart in order to stimulate everyone＇s sense of responsibility and willing to devote themselves masters of the spiritual power
(C) the introduction of advanced Cost Management activitybased costing and costplanning method
Since the cost of the early 20th century inception he has appeared ＇standard cost＇ ＇budget control＇ ＇difference＇ ＇costofstate analysis＇ ＇variable cost method＇ ＇volumeprofit analysis＇ ＇responsibility accounting＇ etc a series of traditional cost accounting methods However in today＇s increasingly competitive market economy the traditional cost accounting methods have fatal defects thus creating an activitybased costing and costplanning method
1 ActivityBased Costing
ActivityBased Costing is based on ＇cost driver＇ as the fundamental basis of a costaccounting methods Its basic principle is that consumption of output operations operations consume resources In the product cost it will be the focus from the traditional ＇products＇ move to ＇work＇ on to work for the accounting object and the first motivation of resources based on resource allocation of costs to the job and then tracked by the activity driver products the final product obtained costs It is customeroriented chain to the value chain as the center of the business ＇operational procedures＇ fundamental and thorough reform emphasizing the coordination of corporate internal and external customer relations starting from the enterprise as a whole coordinating the various departments and links the relationship between the ask enterprises to material supply production and marketing aspects of the operations form a continuous synchronous＇s ＇workflow＇ the elimination of all can not increase the value of the operation so that enterprises in the state continued to improve and promote enterprisewide optimization establishing competitive advantage
2 cost planning method
The cost of planning the basic ideas (1) to full lifecyclebased marketoriented development of target cost Basic formula is target cost expected market price target profit (2) product design stage the cost of squeezing This process can be expressed as the cost of the ＇Settings decomposition to achieve (resetting) (redecomposition) (another achievement) ＇ and repeatedly as well as endless until it reaches target cost (3) the cost of production at the manufacturing stage decomposition and pressure transmission The target cost pressures refined to teams and groups and even individuals and vendors (4) preproduction phase of the feedback control Through trial and feedback from the production process and timely leak fill a vacancy strengthen internal management improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation (5) The target cost optimization Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes so that the cost of the entire planning process to form a complete cycle continuous improvement and constantly perfect and always be able to adapt to the changing market
(Iv) computer technology in Enterprise Cost Management
At present the computer is an indispensable tool for economic life to modern information technologybased Cost Management Cost Management information system has become a symbol of modernization
1 the software application
LOTUS EXCEL and other spreadsheet software has a powerful form processing database management and statistical charts processing functions is commonly used office automation software They do not have programming flexible and convenient the use of low cost high efficiency use of these software can be easily and quickly assist management in cost projections decisionmaking and can control the process of implementation of the monitoring analysis received good results Businesses can combine their own characteristics commissioned by software developers for their costs of developing a more professional management software
2 the application of
The network has a strong scalability enables the sharing of resources improve efficiency and reduce costs Internal and external Internet connection of the timely transmission of a variety of cost information and can interactively communicate with the outside world learn from each other and promote the application of various Cost Management techniques to achieve Cost Management objectives
(E) to take measures to ensure costeffective information
Companies should establish a sound internal control system through accounting and other business processes control help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent the accounting and other information to ensure true and reliable For example a good internal control system required documents must be recorded against previous audit the certificate of transfer must follow certain procedures to the reconciliation table cards and checking accounts Through these means of control it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable
Enterprises also need to improve the management and accounting staff of professional ethics The main body of the implementation of the system is the enterprise managers and decisionmaking participation in the operation of accounting personnel in the generation and provision of relevant information on one hand to enhance the legal awareness on the one hand to enhance the sense of moral selfdiscipline strengthen the moral sense of responsibility and sense of responsibility to maintain professional conscience economic objectives of enterprises and managers to enhance the double moral standards
In addition to strengthen the market research and information feedback in the Cost Management applications Information as a business activity is an important factor in the cost management an integral part of With economic development enterprise cost management level with the development of the situation can improve operation can proceed smoothly to a large extent also depends on the level of the cost of feedback Therefore the enterprise cost management must also adapt to this objective continually improve the level of information management seize the opportunity to truly become the strong market competition
中国企业成理现状分析策
摘：着中国取进展中国传统成理模式已难适应竞争日益激烈市场环境文国成理问题提出解决问题项措施加强成理
关键词：成理 理措施
市场济条件着全球济体化发展市场竞争日趋激烈企业利润空间缩种情况业务成高低水直接决定企业盈利力竞争实力加强企业成理业务已成生存发展必然选择
首先中国企业成理现实分析成理国年发展取许成现面着新环境中国成理暴露出新问题表现方面：
（）成背理理念
中国企业成理观念落普遍现象表现成理范围目手段时间偏差方面许企业相关企业相关领域成理费范围限制企业部甚生产程中供应方面例做生意重动机产品成价格供应作供应方产品价格成加利润企业身成价格供应方形式然企业供应方太压价成高额利润源考虑方利益造成供应方隐瞒真实成变相提高价格采购成增加增加商品成商品竞争力较弱
成理目许企业局限降低成较少成效益降低着手储蓄成效方面实现合成效益传统成理目已减少降低成节约成基手段成理角度分析目标成理难发现成降低条件限制某情况成控制导致产品质量企业效益滑外绝数企业成理缺乏整体观念数公司现象财务员进行理成成理程实施中企业注重成核算企业领导关心财务成报表报表理成种做法然减少成定作根结底成会计事控制没做成控制程控制发生前代成费理
（二）成理时
首先般成理方式没真正形成系统成理方法理讲已提出建立新成理系统包括成预测成决策成计划成会计成控制成分析等种方法科学性系统性形成机联系存着许问题次成理具体方法角度根调查557％企业品种法428％企业采分步法目前世界生产发展趋势品种批量生产模式分批法适种生产模式目前中国企业62％采种方法计算表明中国生产组织较粗放重视够缺乏消费者性成理工具企业进入电脑化阶段应理模块级成高许企业然手工会计现代生活技术信息势必制约企业进步提高成理水难满足现代成理提供成信息时性全面性准确性求
（三）成信息严重失真
中国相数量企业成信息真实情况种状况正恶化成信息失真原引起：首先成仅材料工制造费环节成焦点现代企业产品开发正日益增加忽略测试中间试验售服务容相关投入成群产品产品完整正确评价整生命周期成效益程起着非常重作第二成核算方法造成失真高度劳动密集型企业年中简单假设（直接工时生产基础分配间接费）通常会严重引起扭曲产品成核算现代制造业环境中直接劳动成占例显著降制造成例幅增加传统成计算方法会产生合理行利传统成核算产品成信息中导致严重扭曲企业错误选择产品方第三实现目调整成造成潜亏严重企业虚盈实亏中国企业加强成理实现目标利益外披露虚假信息成究原表现：企业理者粉饰理业绩投资者特中股东解释采取虚减成虚增效益琼民源事件银广夏事件私企业甚付税税少购买假发票虚拟偏移值增值税虚增成少缴企业税企业成理混乱基础工作扎实难准确核算产品成披露信息成准确
（四）建立失误部成理
综合指数涵盖方面理生产营活动成涉级员然长期直存着种偏见作少数理者专业财务员应企业领导财务员控制成懂技术懂财务团队工群体进行成理车间部门员作生产者成应该控制控制问题数工意力说成意识淡薄工干干坏样感受市场压力成控制积极性调动起浪费现象严重集中源原材料没周密计划料角材料充分利源泄漏严重然建立成理业务失误失诺群体理成理工作真正实现较效果
二加强企业成理措施问题中国企业理成应该开始加强成理方面努力：
（）引进新思路 利战略成理
战略理企业持续竞争优势核心终企业客户创造价值值必须超企业成创建企业获竞争优势需做出选择企业必须努力优势争取优势问题什程度需引进战略理成理思想实现战略意义扩展形成战略成理战略成理指提供企业身理专门方法竞争手信息分析协助理员评价企业战略形成创造竞争优势满足企业效适应断变化外部环境
（二）建立新概念
1建立系统理理念实施全面全程造价理
做生意成容范围应局限生产领域关注理需变化理发展成理应该全面全程应该设计阶段发展规划阶段开始活动减少成现代企业成理应包括成变动影响渗透企业发展决策技术销售等领域预测方面
2树立成效益观念提高成预测决策水
企业想市场获更利润必须树立成观念确定市场充分发挥成决策功企业成理整体成效动态理解成效益方法概念成控制问题输入输出进行分析展现效率角度进入成理必性企业合理性确定增加减进行成效益中心动态理
3树立创新意识坚持技术相结合
生命力持续创新企业应抓住市场脉搏寻求机制创新增加活力加强科技投入效利新技术新设备新工艺新材料科技降低产品成时成会计应考虑具科技含量产品包括成方便企业正确决策产品形成成技术素起着重作改进成理必须落实技术驱动相结合济原
4建立理念创建企业凝聚力
企业体企业资资产资源财富成理中决定成关键素创造财富工具建立理思想唤起智力素培养发展工作力员工理者等参享受整程企业理程中文民理思想开始结束企业真正成民道组织样家心中激发强烈责感乐奉献精神力量隐形中汇聚意识
（三）引进先进成理 基活动成核算成规划方法
20世纪初成已出现标准成预算控制差异成分析变动成法量利分析责会计等系列传统成核算方法然竞争日益激烈市场济中传统成会计方法致命缺陷建立基活动成核算成规划方法非常必
1基活动成核算
成驱动成核算方法作作业成法基基原理消费输出操作作业消耗资源产品成中重点传统产品转移工作核算象基作业成资源作分配资源第动机然踪活动驱动产品终产品获成客户链导价值链中心业务操作程序根彻底改革强调企业部外部客户关系协调企业作整体出发协调部门链接企业物资供应间关系操作生产营销方面形成连续步进行工作流程消切增加价值操作国企业继续改善促进企业范围优化建立竞争优势
2成规划方法
规划基思路：（1）生命周期基础市场导发展目标成基公式：目标成预期市场价格 目标利润 （2）产品设计阶段成挤压程表示成设置 分解 实现 （重新设置） （分解） （成） ＇反复层出穷直达目标成 （3）生产成制造阶段分解压力传递目标成压力细化班组甚供应商 （4）试生产阶段反馈控制反复试验生产程中反馈时泄漏补缺加强部理完善成控制理通种激励措施规划思想目标成程度实施 （5）目标成优化产品满足市场竞争需必须断调整优化制定目标成技术市场变化步伐整规划程中成形成完整周期断改进断完善始终够适应断变化市场
（四）计算机技术企业成理
目前计算机济生活中缺少工具现代信息技术基础成理信息系统已成现代化象征
1软件应
LOTUSEXCEL等电子表格软件强表格处理数库理统计图表处理功常办公动化软件没编程灵活方便成低效率高软件轻松快速进行理成预测决策控制程实施监测分析收良效果企业结合身特点委托软件开发员开发更专业理软件进行成理
2应
该网络具强扩展性实现资源享提高效率降低成部外部种成信息进行传递Internet连接通交互方式外界沟通取长补短促进种成理方法应实现成理目标
（五）采取措施确保成效益信息
公司应建立健全部控制制度通会计业务流程控制助减少定程度会计资料确保真实会计信息错弊现象发生例良部控制系统需证明文件必须附前审计证书帐表支票帐户转必须遵循定程序通控制手段减少错误发生确保会计信息准确性性成会计理信息基础
企业需提高理会计员职业道德制度实施体企业理者决策参者会计员操作发电提供关资料时方面增强法律意识方面加强道德律意识强化道德意识责意识保持职业良知提高企业理者双重道德标准济目标
成理中应加强市场调研信息反馈信息作种商业活动成理重组成部分着济发展企业成理水形势发展相结合提高操作利进行程度取决反馈成信息企业成理必须适应目标竞争激烈市场中抓住机遇断提高信息化理水
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China＇s Enterprise Cost Management Analysis and Countermeasures
Abstract With the progress and China＇s traditional Cost Management model difficult to adapt to an increasingly competitive market environment This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management
Keywords Cost Management measures
In a market economy conditions as the global economic integration the development of increasingly fierce market competition corporate profit margins shrinking In this case the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength Therefore strengthen enterprise Cost Management business has become an inevitable choice for the survival and development
First the reality of China＇s Enterprise Cost Management Analysis
Cost Management in our country after years of development has made many achievements but now faces a new environment China＇s Cost Management has also exposed some new problems mainly in the following aspects
(A) Cost Management concept behind the
Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon mainly in Cost Management of the scope purpose and means from time to biased Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management We supply side for example The supply side of the price of the product cost of doing business one of the most important motives As the supply side of the price of the product and its cost plus profit so the supply side of price in the form of its own costs to the enterprise However some enterprises to the supply side too much rock bottom price as their source of high profits without considering each other＇s interests resulting in supplyside to conceal their true costs price increase in disguise This increase in procurement costs thereby increasing commodity costs making goods less competitive
The purpose of Cost Management from the point of view many enterprises confined to lower costs but less from the perspective of costeffectiveness of the effectiveness of the means of cost reduction mainly rely on savings can not be costeffective In traditional Cost Management Cost Management purposes has been reduced to cut costs saving has become the basic means to reduce costs From the perspective of Cost Management to analyze the Cost Management of this goal not difficult to find costreduction is conditional and limits and in some cases control of costs could lead to product quality and enterprise efficiency decline
In addition the vast majority of enterprises in the overall concept of lack of Cost Management Most companies have a common phenomenon that is to rely on finance staff to manage costs In the implementation of Cost Management process some companies focus only on cost accounting some business leaders only concerned about the financial and cost statements using the number of statements to management costs Although such an approach to reduce the cost to a certain role but the final analysis cost accounting or ex post facto control failed to do in advance of cost control and occurrence of process control can not be replaced costing Cost Management
(B) Cost Management obsolete
First of all from a Cost Management in general and ways of looking at not really formed the system＇s Cost Management methodology from speaking we have proposed the establishment of including cost projections the cost of decisionmaking cost planning cost accounting cost control cost analysis etc In the within the new Cost Management system but how to make this methodology in a scientific systematic forming an organic links there are many problems
Secondly the specific method of Cost Management perspective According to the survey 557 of the enterprises use varieties of France 428 of companies use substep The development trend of current world production of many varieties of small batch production mode this mode of production batches law applies to product cost Currently only 62 of China＇s enterprises to adopt this method to calculate which indicates that the organization of production in China is still relatively extensive paid insufficient attention to the consumer＇s personality
Finally from a Cost Management tool to see even though some enterprises to enter the computerized stage but the cost of application management module level is not high and many enterprises are still the manual accounting in a modern way of technology Information and this is bound to constrain business further enhance the level of Cost Management it is difficult to meet the modern Cost Management of cost Information provided by the timeliness comprehensiveness accuracy requirements
(C) the cost Information a serious distortion of
In China there are a considerable number of enterprises there is the cost of the case Information is untrue and this situation is getting worse Cost Information distortion is mainly caused by the following reasons
First costing only a focus on materials labor manufacturing overhead ignoring the growing increase in the modern enterprise product development the middle of testing and trialand aftersales service on a small group of input costs associated with the content of the product was incomplete does not correctly evaluate the products in the the whole process of lifecycle costeffectiveness
The second is distortion caused by improper costing methods A high degree of laborintensive enterprises in the past years the accounting of the simple assumption (that is the number of direct labor hours or production basis for the allocation of indirect costs) usually do not cause serious distortions in product costs But in a modern manufacturing environment the proportion of direct labor costs declined significantly a substantial increase in the proportion of manufacturing costs and then use the traditional method of cost computation will produce irrational behavior the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products
Third to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious corporate virtual surplus real loss In China some enterprises do not increase because of Cost Management but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information Study its causes and performance business managers in order to gloss over its management performance to investors especially medium and small shareholders have a good explanation to take virtual cut costs inflated benefits such as Joan China source event Guangxia event some private enterprises do not even pay taxes in order to tax less false purchase invoices virtual offset valueadded tax inflated costs pay less corporate income tax a number of enterprise Cost Management is in chaos infrastructure work is not solid it is difficult to accurately account for product costs and thus disclosed the cost of information is not accurate (D) internal Cost Management of the establishment of the main mistakes
Cost of production and operation activities a comprehensive index covering all aspects of management but also involves all levels of personnel However a long time people have been the existence of a bias the Cost Management as a finance officer for a small number of managers patents that the costeffectiveness should be handled by business leaders and finance staff and to all workshops departments teams and groups of workers only as a producer resulting in control costs understand technology understand technology understand the financial the majority of the workers as to which costs should be controlled how to control problems have no intention also were unable to say in the costconscious indifference Workers that Ganhaoganhuai a sample feel market pressures cost control initiative can not be mobilized serious waste mainly in energy and materials the next material without careful planning the next corner does not make full use of materials energy and run risk dripping and leak is serious Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise of course Cost Management work is not really achieve good results
Second strengthen enterprise Cost Management measures
Cost Management for Chinese Enterprises in the problems we should start the following efforts to strengthen Cost Management
(A) the introduction of new ideas the use of strategic Cost Management
Strategic management is central to the sustained competitive advantage for businesses competitive advantage is the core of any Strategy it ultimately comes from enterprises to create value for customers this value must exceed the costs of enterprises to create it An enterprise to gain a competitive advantage need to make a choice that is enterprises must strive for what would be an advantage and to what extent the problem for superiority to make a choice This requires the introduction of strategic management of Cost Management thinking to achieve a strategic sense of the extensions to form a strategic Cost Management Strategic Cost Management refers to management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment
(B) establish a new concept
1 establish a system management concepts the implementation of a comprehensive whole process of Cost Management
The content and scope of the cost of doing business should not be confined to areas of production management needs to be with the change and as the development of management development Cost Management should be comprehensive the whole process and at the design stage till the development planning stage should begin to reduce the cost of activities Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise decisionmaking technology sales and other areas in all aspects of the enterprise expansion
2 establish the concept of costeffectiveness cost forecasting and decisionmaking levels
Enterprises can not succeed in the market for greater profits they must establish the cost of determining the market concept give full play to the cost of policymaking functions Cost Management and enterprise＇s overall effectiveness should also be linked to the concept of dynamic costeffective approach to cost and control issues from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management
3 establish a sense of innovation technology and insist on combining
The vitality lies in its continued innovation and enterprises should seize the pulse of the market seeking mechanism innovation vibrancy increase scientific and technological input and the effective use of new technologies new equipment new processes and new materials relying on technology to reduce product cost Meanwhile cost accounting should be considered in the scientific and technological content of products including the cost to go to facilitate enterprises to the correct decision The formation of the product cost the technical factors plays an important role to improve Cost Management we must implement the technologydriven economic principle of combining
4 establish a peopleoriented concept create a cohesive force in enterprise
People do not simply a tool for wealth creation but an enterprise＇s largest capital assets resources and wealth the main body of the enterprise is the main Cost Management is to determine the cost of key factors Therefore to establish a peopleoriented management thinking and arouse people＇s intellectual factors train and develop people＇s ability to work so that employees and managers on an equal footing and enjoy the same participation in power the humanistic democratic management thinking throughout the enterprise management process from beginning to end so that enterprises can truly become a democratic humane organizations from the human heart in order to stimulate everyone＇s sense of responsibility and willing to devote themselves masters of the spiritual power
(C) the introduction of advanced Cost Management activitybased costing and costplanning method
Since the cost of the early 20th century inception he has appeared ＇standard cost＇ ＇budget control＇ ＇difference＇ ＇costofstate analysis＇ ＇variable cost method＇ ＇volumeprofit analysis＇ ＇responsibility accounting＇ etc a series of traditional cost accounting methods However in today＇s increasingly competitive market economy the traditional cost accounting methods have fatal defects thus creating an activitybased costing and costplanning method
1 ActivityBased Costing
ActivityBased Costing is based on ＇cost driver＇ as the fundamental basis of a costaccounting methods Its basic principle is that consumption of output operations operations consume resources In the product cost it will be the focus from the traditional ＇products＇ move to ＇work＇ on to work for the accounting object and the first motivation of resources based on resource allocation of costs to the job and then tracked by the activity driver products the final product obtained costs It is customeroriented chain to the value chain as the center of the business ＇operational procedures＇ fundamental and thorough reform emphasizing the coordination of corporate internal and external customer relations starting from the enterprise as a whole coordinating the various departments and links the relationship between the ask enterprises to material supply production and marketing aspects of the operations form a continuous synchronous＇s ＇workflow＇ the elimination of all can not increase the value of the operation so that enterprises in the state continued to improve and promote enterprisewide optimization establishing competitive advantage
2 cost planning method
The cost of planning the basic ideas (1) to full lifecyclebased marketoriented development of target cost Basic formula is target cost expected market price target profit (2) product design stage the cost of squeezing This process can be expressed as the cost of the ＇Settings decomposition to achieve (resetting) (redecomposition) (another achievement) ＇ and repeatedly as well as endless until it reaches target cost (3) the cost of production at the manufacturing stage decomposition and pressure transmission The target cost pressures refined to teams and groups and even individuals and vendors (4) preproduction phase of the feedback control Through trial and feedback from the production process and timely leak fill a vacancy strengthen internal management improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation (5) The target cost optimization Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes so that the cost of the entire planning process to form a complete cycle continuous improvement and constantly perfect and always be able to adapt to the changing market
(Iv) computer technology in Enterprise Cost Management
At present the computer is an indispensable tool for economic life to modern information technologybased Cost Management Cost Management information system has become a symbol of modernization
1 the software application
LOTUS EXCEL and other spreadsheet software has a powerful form processing database management and statistical charts processing functions is commonly used office automation software They do not have programming flexible and convenient the use of low cost high efficiency use of these software can be easily and quickly assist management in cost projections decisionmaking and can control the process of implementation of the monitoring analysis received good results Businesses can combine their own characteristics commissioned by software developers for their costs of developing a more professional management software
2 the application of
The network has a strong scalability enables the sharing of resources improve efficiency and reduce costs Internal and external Internet connection of the timely transmission of a variety of cost information and can interactively communicate with the outside world learn from each other and promote the application of various Cost Management techniques to achieve Cost Management objectives
(E) to take measures to ensure costeffective information
Companies should establish a sound internal control system through accounting and other business processes control help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent the accounting and other information to ensure true and reliable For example a good internal control system required documents must be recorded against previous audit the certificate of transfer must follow certain procedures to the reconciliation table cards and checking accounts Through these means of control it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable
Enterprises also need to improve the management and accounting staff of professional ethics The main body of the implementation of the system is the enterprise managers and decisionmaking participation in the operation of accounting personnel in the generation and provision of relevant information on one hand to enhance the legal awareness on the one hand to enhance the sense of moral selfdiscipline strengthen the moral sense of responsibility and sense of responsibility to maintain professional conscience economic objectives of enterprises and managers to enhance the double moral standards
In addition to strengthen the market research and information feedback in the Cost Management applications Information as a business activity is an important factor in the cost management an integral part of With economic development enterprise cost management level with the development of the situation can improve operation can proceed smoothly to a large extent also depends on the level of the cost of feedback Therefore the enterprise cost management must also adapt to this objective continually improve the level of information management seize the opportunity to truly become the strong market competition
中国企业成理现状分析策
摘：着中国取进展中国传统成理模式已难适应竞争日益激烈市场环境文国成理问题提出解决问题项措施加强成理
关键词：成理 理措施
市场济条件着全球济体化发展市场竞争日趋激烈企业利润空间缩种情况业务成高低水直接决定企业盈利力竞争实力加强企业成理业务已成生存发展必然选择
首先中国企业成理现实分析成理国年发展取许成现面着新环境中国成理暴露出新问题表现方面：
（）成背理理念
中国企业成理观念落普遍现象表现成理范围目手段时间偏差方面许企业相关企业相关领域成理费范围限制企业部甚生产程中供应方面例做生意重动机产品成价格供应作供应方产品价格成加利润企业身成价格供应方形式然企业供应方太压价成高额利润源考虑方利益造成供应方隐瞒真实成变相提高价格采购成增加增加商品成商品竞争力较弱
成理目许企业局限降低成较少成效益降低着手储蓄成效方面实现合成效益传统成理目已减少降低成节约成基手段成理角度分析目标成理难发现成降低条件限制某情况成控制导致产品质量企业效益滑外绝数企业成理缺乏整体观念数公司现象财务员进行理成成理程实施中企业注重成核算企业领导关心财务成报表报表理成种做法然减少成定作根结底成会计事控制没做成控制程控制发生前代成费理
（二）成理时
首先般成理方式没真正形成系统成理方法理讲已提出建立新成理系统包括成预测成决策成计划成会计成控制成分析等种方法科学性系统性形成机联系存着许问题次成理具体方法角度根调查557％企业品种法428％企业采分步法目前世界生产发展趋势品种批量生产模式分批法适种生产模式目前中国企业62％采种方法计算表明中国生产组织较粗放重视够缺乏消费者性成理工具企业进入电脑化阶段应理模块级成高许企业然手工会计现代生活技术信息势必制约企业进步提高成理水难满足现代成理提供成信息时性全面性准确性求
（三）成信息严重失真
中国相数量企业成信息真实情况种状况正恶化成信息失真原引起：首先成仅材料工制造费环节成焦点现代企业产品开发正日益增加忽略测试中间试验售服务容相关投入成群产品产品完整正确评价整生命周期成效益程起着非常重作第二成核算方法造成失真高度劳动密集型企业年中简单假设（直接工时生产基础分配间接费）通常会严重引起扭曲产品成核算现代制造业环境中直接劳动成占例显著降制造成例幅增加传统成计算方法会产生合理行利传统成核算产品成信息中导致严重扭曲企业错误选择产品方第三实现目调整成造成潜亏严重企业虚盈实亏中国企业加强成理实现目标利益外披露虚假信息成究原表现：企业理者粉饰理业绩投资者特中股东解释采取虚减成虚增效益琼民源事件银广夏事件私企业甚付税税少购买假发票虚拟偏移值增值税虚增成少缴企业税企业成理混乱基础工作扎实难准确核算产品成披露信息成准确
（四）建立失误部成理
综合指数涵盖方面理生产营活动成涉级员然长期直存着种偏见作少数理者专业财务员应企业领导财务员控制成懂技术懂财务团队工群体进行成理车间部门员作生产者成应该控制控制问题数工意力说成意识淡薄工干干坏样感受市场压力成控制积极性调动起浪费现象严重集中源原材料没周密计划料角材料充分利源泄漏严重然建立成理业务失误失诺群体理成理工作真正实现较效果
二加强企业成理措施问题中国企业理成应该开始加强成理方面努力：
（）引进新思路 利战略成理
战略理企业持续竞争优势核心终企业客户创造价值值必须超企业成创建企业获竞争优势需做出选择企业必须努力优势争取优势问题什程度需引进战略理成理思想实现战略意义扩展形成战略成理战略成理指提供企业身理专门方法竞争手信息分析协助理员评价企业战略形成创造竞争优势满足企业效适应断变化外部环境
（二）建立新概念
1建立系统理理念实施全面全程造价理
做生意成容范围应局限生产领域关注理需变化理发展成理应该全面全程应该设计阶段发展规划阶段开始活动减少成现代企业成理应包括成变动影响渗透企业发展决策技术销售等领域预测方面
2树立成效益观念提高成预测决策水
企业想市场获更利润必须树立成观念确定市场充分发挥成决策功企业成理整体成效动态理解成效益方法概念成控制问题输入输出进行分析展现效率角度进入成理必性企业合理性确定增加减进行成效益中心动态理
3树立创新意识坚持技术相结合
生命力持续创新企业应抓住市场脉搏寻求机制创新增加活力加强科技投入效利新技术新设备新工艺新材料科技降低产品成时成会计应考虑具科技含量产品包括成方便企业正确决策产品形成成技术素起着重作改进成理必须落实技术驱动相结合济原
4建立理念创建企业凝聚力
企业体企业资资产资源财富成理中决定成关键素创造财富工具建立理思想唤起智力素培养发展工作力员工理者等参享受整程企业理程中文民理思想开始结束企业真正成民道组织样家心中激发强烈责感乐奉献精神力量隐形中汇聚意识
（三）引进先进成理 基活动成核算成规划方法
20世纪初成已出现标准成预算控制差异成分析变动成法量利分析责会计等系列传统成核算方法然竞争日益激烈市场济中传统成会计方法致命缺陷建立基活动成核算成规划方法非常必
1基活动成核算
成驱动成核算方法作作业成法基基原理消费输出操作作业消耗资源产品成中重点传统产品转移工作核算象基作业成资源作分配资源第动机然踪活动驱动产品终产品获成客户链导价值链中心业务操作程序根彻底改革强调企业部外部客户关系协调企业作整体出发协调部门链接企业物资供应间关系操作生产营销方面形成连续步进行工作流程消切增加价值操作国企业继续改善促进企业范围优化建立竞争优势
2成规划方法
规划基思路：（1）生命周期基础市场导发展目标成基公式：目标成预期市场价格 目标利润 （2）产品设计阶段成挤压程表示成设置 分解 实现 （重新设置） （分解） （成） ＇反复层出穷直达目标成 （3）生产成制造阶段分解压力传递目标成压力细化班组甚供应商 （4）试生产阶段反馈控制反复试验生产程中反馈时泄漏补缺加强部理完善成控制理通种激励措施规划思想目标成程度实施 （5）目标成优化产品满足市场竞争需必须断调整优化制定目标成技术市场变化步伐整规划程中成形成完整周期断改进断完善始终够适应断变化市场
（四）计算机技术企业成理
目前计算机济生活中缺少工具现代信息技术基础成理信息系统已成现代化象征
1软件应
LOTUSEXCEL等电子表格软件强表格处理数库理统计图表处理功常办公动化软件没编程灵活方便成低效率高软件轻松快速进行理成预测决策控制程实施监测分析收良效果企业结合身特点委托软件开发员开发更专业理软件进行成理
2应
该网络具强扩展性实现资源享提高效率降低成部外部种成信息进行传递Internet连接通交互方式外界沟通取长补短促进种成理方法应实现成理目标
（五）采取措施确保成效益信息
公司应建立健全部控制制度通会计业务流程控制助减少定程度会计资料确保真实会计信息错弊现象发生例良部控制系统需证明文件必须附前审计证书帐表支票帐户转必须遵循定程序通控制手段减少错误发生确保会计信息准确性性成会计理信息基础
企业需提高理会计员职业道德制度实施体企业理者决策参者会计员操作发电提供关资料时方面增强法律意识方面加强道德律意识强化道德意识责意识保持职业良知提高企业理者双重道德标准济目标
成理中应加强市场调研信息反馈信息作种商业活动成理重组成部分着济发展企业成理水形势发展相结合提高操作利进行程度取决反馈成信息企业成理必须适应目标竞争激烈市场中抓住机遇断提高信息化理水
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